ANALISA VARIASI SKEMA PUTUSAN PENGADILAN PAJAK ATAS TRANSAKSI KEPADA PIHAK YANG MEMILIKI HUBUNGAN ISTIMEWA

Henry Wijaya(1*), Raden Arja Sadjiarto(2),


(1) 
(2) 
(*) Corresponding Author

Abstract


This study aimed to understand the schemes of tax court decision on transactions between realted parties or affiliated transactions that occurred in Indonesia. All tax court decisions in this study were all tangible goods which were adjudged between 2013 to 2014.
The results of this study showed that the main dispute of 5 cases from 7 cases, or approximately 71,4% are the comparables,in the analysis of the arm’s length principle, either in the level of transaction or to the level parties that become camparables. The other main disputes were the value of makr up or gross profit margin, the rules or guidelines for transfer pricing, the related parties, the methods of analyzing used,and the decision of tax objection letters. From those 7 cases, 5 of them can be grouped as tax avoidance and 2 of them as tax evasion.

Keywords


transfer pricing, tax court decisions, taxation, tax evasion, tax avoidance

Full Text:

PDF

References


Agusta, Ivanovich. “Teknik Pengumpulan dan Analisis Data Kualitatif” Pusat Penelitian Sosial Ekonomi. Litbang Pertanian, Bogor, 27 Februari 2003.

Ahmadov, Jamil. “The “Most Apprpriate Methode” as The New OECD Transfer Pricing Standard: Has The Hierarchy of Method Been Completely Eliminated?” International Transfer Pricing Journal, (2011).

Bogdan, R. and Taylor, S.J. 1975. “Introduction to Qualitative Research Method”. New York : John Willey and Sons

Cardoza, K., et. Al. “The Power of Intangibles Assets,” Intelectual Asset Management Magazine, (April, 2006)

Darussalam, Danny Septriadi, dan B. Bawono Kristiaji. “Transfer Pricing, Ide, Strategi, dan Panduan Praktis dalam Perspektif Pajak Internasional.” Jakarta: Danny Darussalam Tax Center, Juli 2013.

Dewan Standar Akuntansi Keuangan. “Pernyataan Standar Akuntansi Keuangan Nomor 7 (revisi 2009).” Jakarta: Ikatan Akuntansi Indonesia, 2009.

Eden, Lorraine. “The Internalization Benefits of Transfer Price Manipulation.” Bush School Working Paper, No. 315, (Desember 2003).

Franzoni, Luigi Alberto. “Tax Evasion and Tax Compliance.”University of Bologna, Italy, 1999.

Gupta, Pradeep. “Transfer Pricing: Practices and Manipulation in India."

Internal Revenue Code. US Treasury Regulation Section 1.483.

Kieso, Weygandt, Warfield. Intermediate Accounting, IFRS Edition: Volume 1. New York: John Wikey & Sons, 2011.

Lingga, Ita Salsalino. “Aspek Perpajakan dalam Transfer Pricing dan Problematika Praktik Penghindaran Pajak (Tax Avoidance).” Jurnal Zenit, (2012)

Mangoting, Yenni. “Aspek Perpajakan dalam Praktek Transfer Pricing.” Jurnal Akuntansi dan Keuangan, (2000).

Miyatake, T. “Transfer Pricing and Intangibles.” Cahiers de droit fiscal international 92a, (2007).

Nuryanah, Siti dan Christine. “Income Tax Gap: Kajian Deskriptif dan Empiris atas Koreksi Pajak di Indonesia.” (Desember, 2009)

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrator, Juli 2010.

Oktavia, Kristanto S. B., et al., “Transaksi Hubungan Istimewa dan Pengaruhnya Terhadap Tarif Pajak Efektif Perusahaan.” Jurnal Akuntansi, (2012).

Ompusunggu, Arles P. “Cara Legal Siasati Pajak.” Jakarta: Puspa Swara, 2011

Pagan, Jill C., dan J. Scott Wilkie. “Transfer Pricing Strategy in a Global Economy.” Amsterdam: IBFD Publication, 1993.

Plotkin, Irving H. “Role of Rate of Return.” Sebagaimana dikutip dalam Robert Feinschreiber. “Transfer Pricing Handbook 3rd Edition.”

Putusan Pengadilan Pajak Republik Indonesia Nomor Put.42731/PP/M.I/15/2013

Putusan Pengadilan Pajak Republik Indonesia Nomor Put.48154/PP/M.XV/15/2013

Putusan Pengadilan Pajak Republik Indonesia Nomor Put.48156/PP/M.XIII/15/2013

Putusan Pengadilan Pajak Republik Indonesia Nomor Put.48364/PP/M.XI/15/2013

Putusan Pengadilan Pajak Republik Indonesia Nomor Put.50134/PP/M.I/15/2014

Putusan Pengadilan Pajak Republik Indonesia Nomor PUT.50613/PP/M.XII/B/15/2014

Republik Indonesia. Peraturan Direktorat Jendral Pajak Nomor PER-32/PJ/2011 tentang Perubahan PER-43/PJ/2010 tentang Penerapan Prinsip Kewajaran dan Kelaziman Usaha Dalam Transaksi Antara Wajib Pajak dengan Pihak yang Memiliki Hubungan Istimewa.

Republik Indonesia. Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan Sebagaimana telah Beberapa Kali Diubah Terakhir dengan Undang-Undang Nomor 16 Tahun 2009.

Republik Indonesia. Undang-Undang nomor 7 1983 tentang Pajak Penghasilan Sebagaimana Telah Beberapa Kali Diubah Terakhir dengan Undang-Undang Nomor 36 Tahun 2008.

Russo, Antonio. “Chapter I and III of The 2010 OECD Guidelines: Capita Selecta,” dalam Dennis Webber dan Stef van Weeghel, “The 2010 OECD Updates: Model Tax Convention & Transfer Pricing Guidelines, A Critical Review,” Netherlands: Kluwer Law International, 2011.

Sukmadinata, N. Syaodih. “Pengembangan Kurikulum: Teori dan Praktek”. Bandung: PT Remaja Rosdakarya (2005).

Tang, Roger Y.W. “Transfer Pricing Practices in The United States and Japan. New York: Praeger Publishers, 1979.


Refbacks

  • There are currently no refbacks.